How Many CE Hours Do I Need for the AFSP? The Exact Numbers, by Preparer Type
The short answer: most tax preparers need 18 hours of IRS-approved continuing education per year to earn the Annual Filing Season Program (AFSP) Record of Completion — the 6-hour Annual Federal Tax Refresher (AFTR) course with its test, 10 hours of federal tax law topics, and 2 hours of ethics. Preparers classified as exempt need only 15 hours — 3 hours of federal tax law updates, 10 hours of federal tax law topics, and 2 hours of ethics — and skip the AFTR entirely. All hours must be completed by December 31 of the year before the filing season.
- 18 hours for non-exempt preparers: 6-hour AFTR + test, 10 hours federal tax law, 2 hours ethics.
- 15 hours for exempt preparers: 3 hours federal updates, 10 hours federal tax law, 2 hours ethics — no AFTR.
- Deadline: December 31, every year, no extensions and no carryover of extra hours.
- All hours must come from an IRS-approved CE provider and be reported against your active PTIN.
§1 How Many Hours If I’m Non-Exempt? (Most Preparers)
If you hold a PTIN but no credential and haven’t passed a recognized competency test, you are non-exempt — and your number is 18 hours, allocated exactly as follows. The IRS does not allow substitutions between categories.
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Category | Hours |
|---|---|
| Annual Federal Tax Refresher (AFTR) course + comprehension test | 6 |
| Federal tax law topics | 10 |
| Ethics | 2 |
| Total | 18 |
The AFTR is only offered June 1 through December 31, is open book, timed at 3 continuous hours, and requires a 70% score to pass. Everything you need to know about it is in our full AFTR test guide.
§2 How Many Hours If I’m Exempt?
Exempt preparers — those who passed the old RTRP test, are active CTEC (California), Oregon, or Maryland registrants, passed SEE Part 1 within the past three years, or served as qualifying VITA/TCE volunteers — need 15 hours:
EXEMPT AFSP REQUIREMENT — 15 HOURS
| Category | Hours |
|---|---|
| Federal tax law updates | 3 |
| Federal tax law topics | 10 |
| Ethics | 2 |
| Total | 15 |
Not sure which track you’re on? Run the two-minute exemption check — misclassifying yourself invalidates the Record of Completion.
§3 Which Hours Count (and Which Don’t)?
Three rules decide whether an hour counts toward your AFSP total:
- Provider: only courses from IRS-approved CE providers count. Verify the provider’s IRS number before you pay.
- Category: each course is tagged (AFTR, federal tax law, updates, ethics) — hours only fill the bucket they’re tagged for. State tax law hours never count toward the AFSP.
- Calendar year: hours count for the program year in which they’re completed. Extra hours don’t roll over to next year.
December 31, 11:59 PM. All hours — and your Circular 230 consent through your PTIN account — must be complete by year’s end. Here’s exactly what missing it costs you.
Complete 18-Hour AFSP Bundle (with AFTR)
All categories in one enrollment: AFTR with unlimited practice tests, federal tax law, and ethics. Instant certificate, hours reported to the IRS for you. Also available in Spanish and French.
§4 FAQs
How many CE hours do I need for the AFSP if I’m CTEC-registered in California?
15 hours — CRTPs are exempt from the AFTR. Better yet, your annual 20-hour CTEC renewal course from a dual-approved provider covers all 15 federal hours automatically. See how one course earns both credentials.
Can I complete all my AFSP hours in one weekend?
Yes. Self-study courses have no pacing requirement. The only constraints are the AFTR’s 3-hour timed test and the December 31 completion deadline.
Do AFSP hours count toward anything else?
They can. Exempt preparers maintaining a state registration (like CTEC) typically satisfy both programs with one course, and EA candidates find the federal tax law content overlaps heavily with SEE exam preparation.
Is the AFSP mandatory?
No — it’s voluntary. But without it (or a credential), a non-credentialed preparer has no representation rights before the IRS and no listing in the IRS public directory. Our complete AFSP requirements guide covers what the Record of Completion earns you.
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.